Corrective Action Plans

Finding 42193 (2022-004)

Material Weakness 2022

AZ

Allowable Costs / Cost Principles Questioned Costs Material Weakness

FINDING 2022-004 Schedule of Federal Expenditures We have prepared the accompanying corrective action plan as required by the standards applicable to financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Unifo...

FINDING 2022-004 Schedule of Federal Expenditures We have prepared the accompanying corrective action plan as required by the standards applicable to financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Federal Assistance Number 84.425 Program Title Covid-19 Education Stabilization Fund Federal Agency U.S. Department of Education Compliance Requirements A. Activities Allowed or Unallowed B. Allowable Costs/Cost Principles Finding Type Noncompliance, Material Weakness CONDITION The District recorded $67,632 in employee health insurance expenditures to the federal program Covid-19 Education Stabilization Fund. Due to errors in the posting of health insurance expenditures the amount of health insurance applied could not be relied on. It could not be determined if the health insurance expenditures reported were questioned costs. CORRECTIVE ACTION PLAN Management is in the process of hiring additional personnel to alleviate the workload of the Business Manager and will evaluate the need for the consultant when that process is complete. DISTRICT CONTACT Timothy Mayclin, Superintendent Completion Date June 30, 2023

View Audit 40032

Finding 42192 (2022-004)

Material Weakness 2022

Van Buren County Hospital

IA

Reporting Material Weakness Matching / Level of Effort / Earmarking

Based on the size of the hospital and expenses, it is not cost effective to have an internal control system designed to provide for the preparation of this schedule. We requested that our auditors, Eide Bailly LLP, prepared this schedule as part of their single audit. We will designate someone to re...

Based on the size of the hospital and expenses, it is not cost effective to have an internal control system designed to provide for the preparation of this schedule. We requested that our auditors, Eide Bailly LLP, prepared this schedule as part of their single audit. We will designate someone to review this schedule and approve moving forward.

View Audit 39690

Finding 42161 (2022-001)

Significant Deficiency 2022

Southern California Institute of Architecture

CA

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Questioned Costs § 200.303

Management?s Corrective Action Plan - For the Year Ended August 31, 2022 - Finding number 2022-001 - Reporting: Significant Deficiency Over Internal Controls Over Compliance - Contact person responsible for corrective action: Sue Gosney, Chief Financial Officer, (213) 356-5330 Expected date of corr...

Management?s Corrective Action Plan - For the Year Ended August 31, 2022 - Finding number 2022-001 - Reporting: Significant Deficiency Over Internal Controls Over Compliance - Contact person responsible for corrective action: Sue Gosney, Chief Financial Officer, (213) 356-5330 Expected date of corrective action: The corrective action was implemented in October 2022. The school's management agrees with the finding and has implemented procedure whereby the CFO will send calendar reminders to the Financial Aid Manager and other parties involved to set a reminder of submission deadlines for each quarterly report and set an internal deadline prior to such due date. Due dates are specified by OMB Control Number 1840-0849; the reporting deadline for quarterly reports is 10 days after each reporting period. In addition to the calendar invitation above, once the report is uploaded, the uploader will send a follow up email to all parties involved to confirm that the upload to the website has occurred. If the uploader has not posted the report to the website within two business days of receipt, the Financial Aid Manager will follow-up with the uploader to ensure the posting happens before the reporting deadline.

View Audit 50238

Finding 42160 (2022-008)

Significant Deficiency 2022

Leflore County Hospital Authority Dba Eomc

OK

Questioned Costs Reporting Significant Deficiency

USDA Annual Reporting Finding: 2022-008 Federal Agency Name: U.S. Department of Agriculture Program Name Community Facilities Loans and Grants Federal Financial Assistance Listing Number 10.766 Finding Summary: The Authority did not file the annual financial audit within 150 days after the end of...

USDA Annual Reporting Finding: 2022-008 Federal Agency Name: U.S. Department of Agriculture Program Name Community Facilities Loans and Grants Federal Financial Assistance Listing Number 10.766 Finding Summary: The Authority did not file the annual financial audit within 150 days after the end of the fiscal year and did not file the operating budget with the proposed rate schedule 30 days prior to the beginning of the new fiscal year. Responsible Individual: Priacilla Leatherman Interim Chief Financial Officer Corrective Action Plan: The Authority is in the process of developing processes and controls to ensure the reporting requirements are being met. Anticipated completion date: Ongoing

View Audit 50082

Finding 42159 (2022-007)

Material Weakness 2022

Leflore County Hospital Authority Dba Eomc

OK

Internal Control / Segregation of Duties Special Tests & Provisions Questioned Costs

Maintenance of Debt Service Reserve Account Finding: 2022-007 Federal Agency Name: U.S. Department of Agriculture Program Name Community Facilities Loans and Grants Federal Financial Assistance Listing Number 10.766 Finding Summary: The Authority did not deposit the required funds into the debt s...

Maintenance of Debt Service Reserve Account Finding: 2022-007 Federal Agency Name: U.S. Department of Agriculture Program Name Community Facilities Loans and Grants Federal Financial Assistance Listing Number 10.766 Finding Summary: The Authority did not deposit the required funds into the debt service fund until October 2021 and the Authority?s June 2022 deposit was not received by the bank until July 11, 2022. Responsible Individual: Priacilla Leatherman Interim Chief Financial Officer Corrective Action Plan: The Authority is in the process of revising controls to ensure deposits are made timely and they are establishing controls to aid with the monitoring the debt service requirements are being met. Anticipated completion date: Ongoing

View Audit 50082

Finding 42116 (2022-002)

None 2022

Notre Dame De Namur University

CA

Student Financial Aid Matching / Level of Effort / Earmarking Questioned Costs

2022-002 Federal Direct Loan Reconciliations Assistance Listing Number: 84.268 Criteria According to 34 CFR 685.300(b)(5), the school must, on a monthly basis, reconcile institutional records with Direct Loan funds received from the Secretary and Direct Loan disbursement records submitted to and acc...

2022-002 Federal Direct Loan Reconciliations Assistance Listing Number: 84.268 Criteria According to 34 CFR 685.300(b)(5), the school must, on a monthly basis, reconcile institutional records with Direct Loan funds received from the Secretary and Direct Loan disbursement records submitted to and accepted by the Secretary; Condition The University did not perform the monthly reconciliations over direct loans. Context We requested a selection of reconciliations out of the 12 required and were informed that only a year-end reconciliation was performed. Cause The reconciliations were not performed due to the University being short-staffed. Effect Direct loan discrepancies may not have been identified and resolved in a timely manner due to the lack of monthly reconciliations. Questioned Cost There were no questioned costs related to this finding. Recommendation We recommend that the University perform direct loan reconciliations monthly to ensure that discrepancies are properly addressed in a timely manner. Planned Corrective Action Existing fiscal staff will now have more bandwidth to help with monthly analysis and accounting close protocols with student services staff. Implementation Date Effective date: 7/1/23 for fiscal year 2024. Responsible Personnel Arlene Cash Interim Vice President for Enrollment Management awcash@ndnu.edu

View Audit 39518

Finding 42114 (2022-001)

Significant Deficiency 2022

Jewish Federation of Metropolitan Chicago

IL

Allowable Costs / Cost Principles Questioned Costs Matching / Level of Effort / Earmarking § 200.430

FY 2022 Corrective Action Plan Audit Firm: RSM US LLP 30 South Wacker Drive, Suite 3300 Chicago, IL 60606 Audit Period: 07/01/2021 ? 06/30/2022 Contract Number: FCSAK05984 Award Year: 2021 ? 2022 Comments on Findings and Recommendations: Finding 2022-001?Budget Based Salary Allocation...

FY 2022 Corrective Action Plan Audit Firm: RSM US LLP 30 South Wacker Drive, Suite 3300 Chicago, IL 60606 Audit Period: 07/01/2021 ? 06/30/2022 Contract Number: FCSAK05984 Award Year: 2021 ? 2022 Comments on Findings and Recommendations: Finding 2022-001?Budget Based Salary Allocation (Compliance and Control Finding)? The Jewish Federation of Metropolitan Chicago (the Federation) allocated staff salaries to the federal program based on budget estimates, which alone does not qualify as support for charges to federal awards. The Federation allocated one employees? salary to the program based on a budgeted rate. All other employees have 100% of their salaries allocated to the program. 2 CFR 200.430(i) Standards for Documentation of Personnel Expenses (1) Charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to federal awards, but may be used for interim accounting purposes, provided that the non-federal entity's system of internal controls includes processes to review after-the-fact interim charges made to a federal award based on budget estimates. All necessary adjustment must be made such that the final amount charged to the federal award is accurate, allowable, and properly allocated. Action Taken?As the Federation does not have processes and controls in place for federal program time tracking, the Federation will only allocate staff to the program that spend 100% of their time on the program starting July 1, 2022. The required corrective action for Finding 2022-001 for the period 07/01/2021 ? 06/30/2022 was completed on July 1, 2022. The person responsible for completion of the corrective action plan was James Pinkston, Vice President, Accounting. James Pinkston Date Vice President, Accounting Jewish Federation of Metropolitan Chicago 30 South Wells Street, Chicago, IL 60606 Email: jamespinkston@juf.org

View Audit 39575 Questioned Costs: $1

Finding 42111 (2022-002)

None 2022

Lessie Bates Davis Neighborhood House Inc.

IL

Matching / Level of Effort / Earmarking

Management Response: The Neighborhood House, like many organizations, was impacted by the effects of COVID. The effects in the current year resulted in an inability to obtain in-kind contributions to the level necessary to meet AmeriCorps criteria. The Neighborhood House is investigating alternate s...

Management Response: The Neighborhood House, like many organizations, was impacted by the effects of COVID. The effects in the current year resulted in an inability to obtain in-kind contributions to the level necessary to meet AmeriCorps criteria. The Neighborhood House is investigating alternate sources of contributions and will monitor the requirement annually.

View Audit 39402

Finding 42096 (2022-002)

Significant Deficiency 2022

Indianapolis Aids Housing Corporation, Inc.

IN

Questioned Costs Matching / Level of Effort / Earmarking

Statement of condition #2022-002: During the year ended December 31, 2022, the Community paid for payroll expenditures on behalf of another community managed by the Agent totaling $13,772. Recommendation: The other community managed by the Agent should reimburse the Community in the amount of $13,7...

Statement of condition #2022-002: During the year ended December 31, 2022, the Community paid for payroll expenditures on behalf of another community managed by the Agent totaling $13,772. Recommendation: The other community managed by the Agent should reimburse the Community in the amount of $13,772. Action(s) Taken or Planned on the Finding: Agree. The other community managed by the Agent will reimburse the Community $13,772.

View Audit 38773 Questioned Costs: $1

Finding 42091 (2022-003)

Material Weakness 2022

Greenville Public School District

MS

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment

2022-003 a. Name of Contact Person Responsible for Corrective Action: Waukesah Townsend ? Business Manager b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability to ensure compliance with ...

2022-003 a. Name of Contact Person Responsible for Corrective Action: Waukesah Townsend ? Business Manager b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability to ensure compliance with all state and federal purchasing requirements. c. Anticipated Completion Date: Immediately.

View Audit 38595 Questioned Costs: $1

Finding 42086 (2022-003)

None 2022

Chesterfield Marlboro Economic Opportunity Council INC

SC

Matching / Level of Effort / Earmarking Special Tests & Provisions

2022-003 ? Maintenance of Reserve Account Condition: In 2016 the Agency closed on a U.S. Department of Agriculture Rural Development (?USDA-RD?) loan. This loan requires that the Agency establish and maintain a Reserve Account, contributing to it until the account balance equals one annual payment ...

2022-003 ? Maintenance of Reserve Account Condition: In 2016 the Agency closed on a U.S. Department of Agriculture Rural Development (?USDA-RD?) loan. This loan requires that the Agency establish and maintain a Reserve Account, contributing to it until the account balance equals one annual payment amount. The balance as of December 31, 2022, should be $3,271.44. The Agency has not yet established such a Reserve Account. As a result of this condition, the Agency did not have the Reserve Account required by the terms of its USDA-RD loan. Corrective Action Planned: The Agency will establish a Reserve Account, contribute an amount so as to meet the required balance at that date and continue monthly contributions until the maximum required balance is met. Name of Contact Person Responsible for Corrective Action: Deborah E. Clyburn, Deputy/Fiscal Director Anticipated Completion Date: October 31, 2023

View Audit 45583

Finding 42084 (2022-001)

Material Weakness 2022

Chesterfield Marlboro Economic Opportunity Council INC

SC

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

Finding 2022-001 ? Accounting for Notes Payable Condition: In 2016 the Agency closed on a U.S. Department of Agriculture Rural Development (?USDA-RD?) loan. In 2018 and 2019 the Agency borrowed a total of $143,098 under this loan. The liability associated with this note payable was not recorded in ...

Finding 2022-001 ? Accounting for Notes Payable Condition: In 2016 the Agency closed on a U.S. Department of Agriculture Rural Development (?USDA-RD?) loan. In 2018 and 2019 the Agency borrowed a total of $143,098 under this loan. The liability associated with this note payable was not recorded in the Agency?s financial records. Internal controls over financial reporting should be in place to provide reasonable assurance that notes payable are recorded in the Agency?s financial books and records at inception and are reported in accordance with accounting principles generally accepted in the United States. As a result of this condition, the Agency?s financial records did not include the liability associated with this loan. It was necessary for the external auditors to make adjustments to the Agency?s accounting records so that the financial statements would be presented in accordance with generally accepted accounting standards. Corrective Action Planned: The Agency will establish procedures to ensure that there is strong communication between administrative and financial management so as to identify any borrowing transactions requiring recording in the financial books and records. Name of Contact Person Responsible for Corrective Action: Deborah E. Clyburn, Deputy/Fiscal Director Anticipated Completion Date: August 1, 2023

View Audit 45583

Finding 42044 (2022-001)

Material Weakness 2022

Flower Hill Institute

NM

Allowable Costs / Cost Principles Cash Management Questioned Costs § 200.405

The Organization billed the federal government for amounts of costs that had not yet been incurred and is at-risk for noncompliance with allowable activities and allowable costs, as well as cash management requirements. Statement of Concurrence or Nonconcurrence: Flower Hill has been billing the U...

The Organization billed the federal government for amounts of costs that had not yet been incurred and is at-risk for noncompliance with allowable activities and allowable costs, as well as cash management requirements. Statement of Concurrence or Nonconcurrence: Flower Hill has been billing the US Department of Agriculture 100% of its annual expenses in equal monthly amounts whether the total amount billed was expensed or not. According to audit, this is not allowable under a cost reimbursable contract. The organization agrees with, understands this finding and has already implemented corrective action to this finding. Questioned Costs $186,089 Corrective Action: Corrective action has been taken. FHI has discussed this finding with grantor (USDA Department of Agriculture) as has Auditor. To date, there has been no action taken by the USDA. As of July 2023, FHI has been billing only reimbursable amounts for direct costs incurred and for the approved 10% indirect rate. Name of Contact Person: Person responsible for completing the corrective action plan is Nicole Mast, Director of Operations, nmast@flowerhill.institute. Projected Completion Date: July 2023 Oversight: Billings will be monitored on a monthly basis to ensure full implementation through the end of the current contract (currently March 2026).

View Audit 43032 Questioned Costs: $1

Finding 42043 (2022-003)

Material Weakness 2022

Jacksonville College

TX

Matching / Level of Effort / Earmarking Questioned Costs Cash Management § 200.303

Finding 2022-003: Information on the Federal Program: 84.42SF - Higher Education Emergency Relief Fund - institutional Portion, 84.42SE- Higher Education Emergency Relief Fund - Student Portion Compliance Requirement: Cash Management Type of Finding: Material Weakness Criteria: Under 2 CFR Section 2...

Finding 2022-003: Information on the Federal Program: 84.42SF - Higher Education Emergency Relief Fund - institutional Portion, 84.42SE- Higher Education Emergency Relief Fund - Student Portion Compliance Requirement: Cash Management Type of Finding: Material Weakness Criteria: Under 2 CFR Section 200.303(a), non-federal entities must establish and maintain effective internal controls to provide reasonable assurance that the entity is managing the federal awards in compliance with statutes, regulations, and the terms and conditions of the award. Additionally, under HEERF award, grantees are under an obligation to minimize the time between drawing down funds from GS and paying obligations incurred by the grantee (liquidation). If a HEERF grantee is using HEERF grant funds to make financial aid grants to students, the Department may evaluate for compliance with the rule grantees who have not drawn down the funds from GS and not paid the obligations (the financial aid grants to students) to the students within fifteen calendar days. The Supplemental Agreement published by the U.S. Depaitment of Education pe1tammg to Supplemental Grant Funds identifies that funds not disbursed within 3 days of being drawn down may be subject to heightened scrutiny by the U.S. Department of Education, the institution's auditors, and/or the Department's Office of the Inspector General. Internal controls over compliance with direct and material compliance requirements should be sufficient to prevent or detect and correct material noncompliance in a timely manner. Condition: During testing of cash management compliance requirements, it was noted that Jacksonville College had drawn down the entirety of the HEERF awards in 2021 and recorded $1,302,078. In 2022, the College had expended the majority of the funds but continues to report a deferred liability of $42,887 related to prematurely drawn-down HEERF funds. Context: Jacksonville College did not review compliance requirements related to drawing down of grant funds and over-drew funds related to the HEERF grant. Questioned Costs: $42,887 remaining in Deferred Income. Cause: A material weakness in internal control over compliance exists relating to cash management. Personnel responsible for maintaining compliance with cash management did not have sufficient education on the cash management requirements. In addition, there was no review over compliance with cash management requirements to monitor compliance. Effect or Potential Effect: The College was not in compliance with Federal requirements of the COVID-l 9 Education Stabilization Fund. 44 Repeat Finding: Not a repeat finding. Recommendation: We recommend that the College put into place controls that require review of grant requirements prior to drawing down funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College regrets that this was the process that was used. The failure to review the requirements for the draw-down of HEERF funds was managed by a previous administration. When it was discovered that the proper process was not used by the previous administration, immediate controls and policy reviews were put into place to avoid any further issues of non-compliance. Specifically, Cabinet held weekly meetings where the Executive Vice President was responsible to update Executive Administration with the current status on the utilization of funds. Since that time, a new president has been put into place by the Board of Trustees. The president is committed to following whatever requirements are mandated for all federal programs. In collaboration with all Cabinet members, relevant departments on campus, and a financial consultant, the College will avoid any further issues of non-compliance.

View Audit 41904

Finding 42035 (2022-004)

Significant Deficiency 2022

Guam Visitors Bureau

GU

Matching / Level of Effort / Earmarking Questioned Costs Subrecipient Monitoring § 200.400

Finding No.: 2022-004 Views of responsible officials: The Bureau will implement internal controls over compliance with applicable activities allowed or unallowed. Such controls will include obtaining written approval from the pass-through entity for any project and costs charged to the Federal awa...

Finding No.: 2022-004 Views of responsible officials: The Bureau will implement internal controls over compliance with applicable activities allowed or unallowed. Such controls will include obtaining written approval from the pass-through entity for any project and costs charged to the Federal award. Contact Person: Rudd Gudmalin, Financial Controller Expected Completion Date: September 30, 2023

View Audit 48157

Finding 42029 (2022-001)

None 2022

Edward M. Marx Apartments, Inc.

FL

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

Oversight Agency for Audit, Edward M. Marx Apartments, Inc., respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 3306...

Oversight Agency for Audit, Edward M. Marx Apartments, Inc., respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: July 1, 2021, through June 30, 2022 The findings from the June 30, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III ? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2022-001: Section 202 Supportive Housing for the Elderly, CFDA No. 14.157 Recommendation: The Project should comply with HUD regulations for the timely renewal of the PRAC contract. Action Taken: Compliance Department has implemented a system to monitor and track HUD contract renewals to ensure the process will be completed in a timely manner going forward. If the audit Oversight Agency has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 44087

Finding 42026 (2022-001)

Material Weakness 2022

Northumberland School District

NH

Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

SAU 58 had a big transition our office with the replacement of all three of our accounting positions; Business Manager, Payroll/HR and Accounts Payable & Grants. The Accounts Payable position was then vacated for a second time and we found a new replacement in Jan 2022. During this transition peri...

SAU 58 had a big transition our office with the replacement of all three of our accounting positions; Business Manager, Payroll/HR and Accounts Payable & Grants. The Accounts Payable position was then vacated for a second time and we found a new replacement in Jan 2022. During this transition period the Time and Effort for two positions that were grant funded, was overlooked. We did provide documentation of payroll from Payroll/HR but did not get the signature of the teacher or other staff member on the Certification form. Typically, we would have been able to rectify the omission but the employees had both left our district at the end of the school year. The Business manager is ultimately responsible for the implementing of the process and internal controls and will follow up with the Accounts Payable clerk to be sure each month all documentation is on file. Since the new AP person came on, she has implemented a spreadsheet to track each employee paid by Federal Funding. This way we know who has submitted their certification, and at what point we are at during the year. We will be looking at electronic documents in the future for easier tracking and getting signatures on certification documents but as of now the spreadsheet has made this process much easier to track and be sure we do not miss documents. If a big transition happens again the Accounts Payable Clerk will be responsible for all grant compliance paper work. The Business Manager will oversee this process. The above processes and procedures have already been implemented and the Business Manager will follow up monthly with the Accounts Payable clerk. Name of Contact Person and Completion Date: Name 1 Heather McMann Name 2 Tiffany Griffin Anticipated Completion Date ? Already implemented.

View Audit 39260 Questioned Costs: $1

Finding 42022 (2022-002)

Material Weakness 2022

Spyglass Ridge

OR

Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment

We agree with this finding. NWCH was successful in adding needed staff in 2023, but was unable to hire a degreed accountant or controller, or to contract with an accounting firm for oversight of the accounting function. Bookkeeper training was provided from Shelter Resources Financial Manager in Feb...

We agree with this finding. NWCH was successful in adding needed staff in 2023, but was unable to hire a degreed accountant or controller, or to contract with an accounting firm for oversight of the accounting function. Bookkeeper training was provided from Shelter Resources Financial Manager in February 2023. NWCH is researching CPA firms in order to contract a qualified controller with expertise in real estate holdings relevant to NWCH. NWCH has been actively searching for a qualified CPA to hire or contract with since 2021, however, due to capacity constraints and overwhelmed CPA firms, NWCH has been unsuccessful. Efforts to hire experienced accounting personnel continues.

View Audit 39921

Finding 42021 (2022-001)

Material Weakness 2022

Spyglass Ridge

OR

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs

We agree with this finding. NWCH was successful in adding needed staff in 2023, but was unable to hire a degreed accountant or controller, or to contract with an accounting firm for oversight of the accounting function. Bookkeeper training was provided from Shelter Resources Financial Manager in Feb...

We agree with this finding. NWCH was successful in adding needed staff in 2023, but was unable to hire a degreed accountant or controller, or to contract with an accounting firm for oversight of the accounting function. Bookkeeper training was provided from Shelter Resources Financial Manager in February 2023. NWCH is researching CPA firms in order to contract a qualified controller with expertise in real estate holdings relevant to NWCH. Efforts to hire experienced personnel continues, especially for a qualified, college degreed accountant.

View Audit 39921

Finding 42017 (2022-001)

Significant Deficiency 2022

River City Federal Credit Union

TX

Questioned Costs Eligibility Period of Performance

CORRECTIVE ACTION PLAN June 22, 2023 Department of the Treasury - CDFI Fund Grant River City Federal Credit Union respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Doeren Mayhew 305 West Big Beave...

CORRECTIVE ACTION PLAN June 22, 2023 Department of the Treasury - CDFI Fund Grant River City Federal Credit Union respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Doeren Mayhew 305 West Big Beaver Rd., Ste. 200 Troy, MI 48084 Audit period: January 1, 2022- December 31, 2022 The findings from the December 31, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF TREASURY CDFI Program - CFDA No. 21.024 Significant Deficiency: See Finding 2022-001. Recommendation: Complete established procedures to identify and track eligible loans deployed during the RRP grant performance period and reconcile the totals to the underlying loan data. Action Taken: Management already has an established process to internally track eligible loans deployed during the RRP grant performance, some of the data compilation is automated and some require manual updating. Management has already replaced manual processes with excel functions like vlookup to reduce errors identified by Doeren. However, management has used this conservative process year after year and is confident with the method based on third party verification from Inclusiv, who reports annual data to the CDFI Fund, and acceptance by the CDFI Fund on an annual basis and by an additional independent 3rd party who reports annual grant requirements to the CDFI fund. Management is also confident that this current process appropriately tracks deployed loans required under the RRP Grant performance based on the sheer volume of loans granted annually. With under $2M in loans needed to satisfy the grant requirement in 2022, the credit union has identified a minimum of $20 million in eligible loans in eligible markets, well above the grant performance requirements. The current process would require a significant error rate of over 80% to fail in meeting grant performance requirement. Management does not agree with Doeren auditors' assessment of noncompliance based on the auditors performing a lin1ited scope, only reviewing 40 of the 3,676 loans funded in 2022. The 1.1% of loan evaluated is in1material and gives a false impression of the true effectiveness of the overall internal control process. With 2 errors identified in the sample of 40, Doreen auditors use this as a basis to recognize a significant deficiency- an evaluation management does not concur with. Doreen's evaluation was based on guidance for control-based auditing that is standard in the industry. Doreen's evaluation was also based on an assessment of the credit union's specific target markets, not in accordance with the grant agreement, which allows financial products in any eligible CDFI market and/or the credit union's approved target market. This generic industry standard assessment fails to consider household size in income evaluations and fails to consider underserved racial groups prevalent in Bexar County and identified as eligible CDFI targeted populations. Management is confident in its internal controls and welcomes the Department of Treasury to review its 2022 loan data and internal process by doing an in-depth analysis on a significant percentage of its total loans to verify internal controls are valid and acceptable to meet the grant performance in any eligible CDFI markets and the credit union's approved target market. If the Department of Treasury has questions regarding this plan, please call Michael Quintanilla, Chief Financial Officer at (210) 225-6866.

View Audit 38272

Finding 42016 (2022-001)

Material Weakness 2022

City of Independence

OH

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.305

The HIDTA Financial Manager, in conjunction with the City's Finance Assistant, will request smaller dollar amounts with new advances in order to liquidate the prescribed HIDTA guideline of 21 days.

View Audit 38270

Finding 42013 (2022-001)

Significant Deficiency 2022

Columbia Opportunities, Inc.

NY

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.501

Corrective Action Finding - The organization did not submit the audit and data collection form within the nine-month due date for the fiscal year 2021. Recommendation action ? The bookkeeper position was filled in May of 2022. The Fiscal Director is responsible for providing training and superv...

Corrective Action Finding - The organization did not submit the audit and data collection form within the nine-month due date for the fiscal year 2021. Recommendation action ? The bookkeeper position was filled in May of 2022. The Fiscal Director is responsible for providing training and supervision and supporting this employee in developing the necessary skills to complete assigned tasks in a timely way. COI will work to improve employee retention and engagement through coaching, training, wage equity, and improved Human Resource practices. COI will continue to incorporate automated accounting and payroll processes to improve the efficiency and accuracy of fiscal reporting. The Financial Close Out and Reporting Policy will be updated to include due dates and the roles/responsibilities of COI staff and members of the Board of Directors. This policy will be in place by September 30, 2023. A month end closing checklist and calendar will be developed and utilized by the fiscal staff as of 8/18/2023. The completed checklist will be shared with the Executive Director and the COI Board of Directors Finance Committee by the 20th of each month following the close out period. The Executive Director is responsible for ensuring this corrective action plan is implemented.

View Audit 38267

Finding 42009 (2022-011)

Material Weakness 2022

State of New York

NY

Subrecipient Monitoring Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles

State Agency: Office of Temporary and Disability Assistance Single Audit Contact: Thomas Cooper Title: Director of Internal Audit Telephone: (518) 473-4601 E-mail Address: Thomas.cooper@otda.ny.gov Federal Program(s) (ALN # [s]): Temporary Assistance for Needy Families (93.558) Audit Report Referenc...

State Agency: Office of Temporary and Disability Assistance Single Audit Contact: Thomas Cooper Title: Director of Internal Audit Telephone: (518) 473-4601 E-mail Address: Thomas.cooper@otda.ny.gov Federal Program(s) (ALN # [s]): Temporary Assistance for Needy Families (93.558) Audit Report Reference: 2022-011 Anticipated Completion Date: 4/1/2022 Corrective Action Planned: Training has been provided to NYC Regional Office staff to further strengthen their understanding of the process for properly verifying employment data in order to robustly perform those Key Line items tasks identified in the finding. The OTDA Divisions of Audit and Quality Improvement (AQI) and the Employment and Advancement Services (EAS) Bureau within the Division of Employment and Income Support Programs (EISP) have been working together to implement corrective actions to address the finding. Due to staffing issues and delays caused by COVID, corrective action began with the April 2022 TANF/MOE sample month. Starting in November 2021, EAS worked with New York City (NYC) Human Resources Administration staff to train and closely monitor the work they do regarding employment data, while AQI ensured its Regional Office staff began to verify TANF/MOE data source documentation.

View Audit 49189

Finding 42007 (2022-008)

Significant Deficiency 2022

State of New York

NY

Reporting Questioned Costs Procurement, Suspension & Debarment

State Agency: State University of New York Single Audit Contact: Amy Montalbano Title: University Auditor Telephone: 518-320-1533 E-mail Address: Amy. Montalbano@suny.edu Federal Program(s) (ALN # [s]): Education Stabilization Fund (HEERF) - Institutional Portion (84.425F) Audit Report Reference: 20...

State Agency: State University of New York Single Audit Contact: Amy Montalbano Title: University Auditor Telephone: 518-320-1533 E-mail Address: Amy. Montalbano@suny.edu Federal Program(s) (ALN # [s]): Education Stabilization Fund (HEERF) - Institutional Portion (84.425F) Audit Report Reference: 2022-008 Anticipated Completion Date: Purchase Implemented January 2022 Stony Brook Implemented January 2022 Corrective Action Planned: SUNY System Administration - The remedies have been implemented. The campuses met the revised timely posting requirement of October 10, 2021, as indicated currently on the ED?s Reporting and Data Collection website. The campuses will continue to have processes in place to ensure timely reporting as noted below in their responses. Purchase - Training was provided regarding HEERF reporting deadlines to employees involved with the reporting. The Campus has procedures to ensure timely posting to the website for future reports. Stony Brook - The recommendations have been implemented. The Campus has procedures in place to ensure the reports are posted timely to the website.

View Audit 49189

Finding 42005 (2022-007)

Significant Deficiency 2022

State of New York

NY

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

State Agency: New York State Education Department Single Audit Contact: Heidi Nark Title: Internal Auditor 3 Telephone: 518-402-3446 E-mail Address: Heidi.Nark@nysed.gov Federal Program(s) (ALN # [s]): Title I Grants to Local Educational Agencies (84.010) S010A180032, S010A190032, S010A200032, S010A...

State Agency: New York State Education Department Single Audit Contact: Heidi Nark Title: Internal Auditor 3 Telephone: 518-402-3446 E-mail Address: Heidi.Nark@nysed.gov Federal Program(s) (ALN # [s]): Title I Grants to Local Educational Agencies (84.010) S010A180032, S010A190032, S010A200032, S010A210032 Audit Report Reference: 2022-007 Anticipated Completion Date: December 2022 Corrective Action Planned: The Department acknowledges that one exam storage certificate for one school out of 40 local school districts selected for testing lacked the principal signature. To address this, the Department will review and reinforce existing procedures to ensure certificates are properly completed and have all required signatures.

View Audit 49189

Corrective Action Plans

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